SEC Comment Letter for SouthState Corp (SSB) (CIK 0000764038) (SSB) — Mar 23, 2020
SouthState Corp (SSB) (CIK 0000764038)
Date: March 23, 2020 · CIK: 0000764038 · Accession: 0000000000-20-002528
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File numbers found in text: 333-237214
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March 23, 2020
Robert Hill
Chief Executive Officer
South State Corporation
520 Gervais Street
Columbia, South Carolina 29201
Re:South State Corporation
Registration Statement on Form S-4
Filed March 16, 2020
File No. 333-237214
Dear Mr. Hill:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance